（2006）Improvement of Continuous Auditing Efficiency Using Mobile and Internet Information Technologies.pdfVIP

International Journal of Global Logistics Supply Chain Management. Vol. 1, No. 1, 1 May 2006, 25-33. Improvement of Continuous Auditing Efficiency Using Mobile and Internet Information Technologies M. KOO* and H. HSIEH** *Department of Accounting, University of Nevada, Las Vegas, NV 89154-6003, U.S.A. **Department of Mechanical Engineering, University of Nevada, Las Vegas, NV 89154-4027, U.S.A. With rapid advances on the Internet, intensified competition has pressured on almost all businesses to increase operational efficiency and lower cost while simultaneously providing greater customer service and accurate business information. The increasing dependence upon electronic data processing systems in modern accounting firms raises serious concerns from auditing practitioners. The demand for a system that uses modern information technologies to address specific auditing concerns is even more crucial. The proposed framework provides a systematic approach to build a continuous auditing (CA) system. Initially the auditor party or server dispatches data validation mobile agent (MA) to auditee’s Web server. The MA can monitor data extraction, transformation and loading (ETL) process and XBRL integration with minimum interference. The MA activity can continue on data warehouse (DW) level and terminates at the data mart (DM) level without carrying any information back to the auditor due to security consideration. The auditor performs a continuous